Foreign-source income

More About Foreign-source income

Tax Analysts contains news, analysis, and commentary on foreign source income. Part III of 26 U.S.C. governs foreign source income for the United States, but Tax Analysts also addresses foreign source income for countries with territorial taxation rather than worldwide taxation. Discussions of corporate, passthrough, individual, citizen, resident, non-resident, and trust foreign source income are all included in Tax Analysts products.